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2012 (7) TMI 224 - AT - Service TaxDemand of service tax - 'Commercial or Industrial Construction Service' - services of repair, renovation, widening of roads and construction of toll sheds, providing electrification of high mast poles at toll sheds etc. – Held that:- in the view of Board's Circular No. 110/4/2009-ST dated 23.2.2009. Activity undertaken by the appellant is not covered under the category of "commercial or industrial construction service"
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